Verily Allah recorded the good and the evil and then made it clear that he who intended good but did not do it, Allah recorded one complete good in his favour, but if he intended it and also did it, the Glorious and Great Allah recorded ten to seven hundred virtues and even more to his credit. But it he intended evil, but did not commit it, Allah wrote down full one good in his favour. If he intended that and also committed it, Allah made an entry of one evil against him.
عَنْ رَسُولِ اللَّهِ ﷺ فِيمَا يَرْوِي عَنْ رَبِّهِ تَبَارَكَ وَتَعَالَى قَالَ إِنَّ اللَّهَ كَتَبَ الْحَسَنَاتِ وَالسَّيِّئَاتِ ثُمَّ بَيَّنَ ذَلِكَ فَمَنْ هَمَّ بِحَسَنَةٍ فَلَمْ يَعْمَلْهَا كَتَبَهَا اللَّهُ عِنْدَهُ حَسَنَةً كَامِلَةً وَإِنْ هَمَّ بِهَا فَعَمِلَهَا كَتَبَهَا اللَّهُ ﷻ عِنْدَهُ عَشْرَ حَسَنَاتٍ إِلَى سَبْعِمِائَةِ ضِعْفٍ إِلَى أَضْعَافٍ كَثِيرَةٍ وَإِنْ هَمَّ بِسَيِّئَةٍ فَلَمْ يَعْمَلْهَا كَتَبَهَا اللَّهُ عِنْدَهُ حَسَنَةً كَامِلَةً وَإِنْ هَمَّ بِهَا فَعَمِلَهَا كَتَبَهَا اللَّهُ سَيِّئَةً وَاحِدَةً